Just-in-Time Production and Total Quality Management

JUST-IN-TIME Production and TOTAL QUALITY MANAGEMENT Introduction In today’s competitive world shorter product life cycles, customers rapid demands and quickly changing business environment is putting lot of pressures on manufacturers for quicker response and shorter cycle times. Now the manufacturers put pressures on their suppliers. One way to ensure quick turnaround is by holding inventory, but inventory costs can easily become prohibitive. A wiser approach is to make your production agile, able to adapt to changing customer demands. This can only be done by JUST IN TIME (JIT) philosophy. JIT is both a philosophy and collection of management methods and techniques used to eliminate waste (particularly inventory). Waste results from†¦show more content†¦They followed the concept of â€Å"dock to factory floor† in which incoming materials are not even stored or warehoused before going into production. This paragraph also shows the need for an effective freight management system (FMS) and Ford’s Today and Tomorrow (1926) describes one. The technique was subsequently adopted and publicised by Toyota Motor Corporation of Japan as part of its Toyota Production System (TPS). Japanese corporations could afford large amounts of land to warehouse finished products and parts. Before the 1950s, this was thought to be a disadvantage because it reduced the economic lot size. (An economic lot size is the number of identical products that should be produced, given the cost of changing the production process over to another product.) The undesirable result was poor return on investment for a factory. Also at that time, Japanese companies had a bad reputation as far as quality of manufacturing and car manufacturing in particular was concerned. One motivated reason for developing JIT and some other better production techniques was that after World War II, Japanese people had a very strong incentive to develop a good manufacturing technique which would help them rebuild their economy. They also had a strong working ethic which was concentrated on work rather than on leisure, and this kind of motivation was what drove Japanese economy to succeed. Therefore Japan’s wish to improve the quality of its production led to the worldwideShow MoreRelatedKey Term : Just For Time Productions Or Systems1198 Words   |  5 PagesKey Term: â€Å"Just-in-time productions or systems† Operational efficiency it s significant across all levels of manufacturing goods. Making a profit is the fundamental principle for any business to succeed. Reducing overhead cost and eliminating waste are key factors in driving down cost and maximizing profits. The challenge lies in the ability to reduce product costs while simultaneously adding value, maintaining quality, and ensuring adequate availability of the production system. The idea of manufacturingRead MoreTqm Toyota1189 Words   |  5 PagesTotal  quality  management  is â€Å"a  management  approach of an organization, centered on  quality, based on the participation of all of its members and aiming at long-term success through customer satisfaction, and benefits to all members of the organization and too society† (Wikipedia). This is the definition of  total  quality  management  as given by the International Standards Organization, and while the definition provides a vague notion of what  t otal  quality  management  is, it fails to provide any realRead MoreToyota s Theory Of Total Quality Management1500 Words   |  6 Pagesmanufacturers, Toyota has always had a reputation for high quality automobiles at very competitive prices. Toyota’s approach to production is a ‘lean manufacturing system’ or a â€Å"Just-in-Time (JIT) system, which aims at producing vehicles in the fastest and most efficient way possible, in order to deliver vehicles in the fastest possible time. Despite having a very effective production system in place, in 2009 Toyota experienced a crisis in the quality of their cars, which in result caused them to recallRead MoreOperations Management : The Administration Of Business Practices1267 Words   |  6 PagesOperations Management Operations management indicates to the administration of business practices to make the most elevated amount of productivity conceivable inside an association. Operations management is concerned with changing over materials and labour into produce and services as productively as possible to amplify the profit of an organisation. Operations management groups plan the technique for change of inputs (materials, work, exclusive data, etc.) into outputs (merchandise, administrationsRead MoreIntroduction And Problem Identification Of Toyota1601 Words   |  7 Pages MANAGEMENT CONCEPTS 1101IBA Liza Armia S5014132 â€Æ' Contents Introduction and Problem identification 2 Literature Themes or Arguments 3 Recommendations and Conclusion 5 References 6 â€Æ' Introduction and Problem identification Toyota became the world’s leading carmaker when it successfully surpassed general motors in sales and production. However since 2009, Toyota has been experiencing difficulties with their production which caused the company too recall approximately 9 million vehicles globallyRead MoreQuestions On Managerial Accounting : Module 31629 Words   |  7 Pagesmanufacturing overhead $81000 By end of January manufacturing overhead cost has been under allocated by $6000 Exercise S4-19, page 209: Quality Initiative Decision 1. Based on the explanation on page 201 below are the details of each cost and respective category: a. Prevention costs: i. Negotiating with and training suppliers to obtain higher-quality material and on-time delivery. ii. Redesigning the speakers to make them easier to manufacture b. Appraisal costs: i. Additional 20 minutes of testingRead MoreEssay about Khalideoq823 Words   |  4 Pagesï » ¿As the production manager, you need to minimize both ordering and inventory costs. You need to provide a recommendation of the optimal order quantity of raw materials to your plant manager. Your objective is to determine the economic order quantity (EOQ). If the annual demand for Ultamyacin at Smitheford is 400,000 units, then the annual carrying cost rate is 15% of the cost of the unit. The product costs $48/unit to purchase, and the product ordering cost is $28.00. Given: Demand or Annual inventoryRead MorePer Satterlee, Chapter Eight Of Organization Management1338 Words   |  6 Pageschapter eight of Organization Management and Leadership, is about operations management, which is how products or services are provided in the most efficient and effective way. â€Å"Operations management is the implementation of all the functions of management,† (Satterlee, p. 224). This includes where infrastructure may be built, where supplies and materials are obtained, production is scheduled, inventory is managed, and equipment is maintained. Project management takes a leading role within operationsRead MoreQuestions on Operations Management1661 Words   |  7 Pagesï » ¿Chapter 1: Introduction to Operations Management Overview This chapter provides a definition of operations management. The role and importance of operations in an organization are described, along with operations decisions that are made. The differences between manufacturing and services are described. The history and current trends of operations management are discussed, including the impact of information systems. Finally, the interaction between operations and other business functionsRead MoreTotal Quality Management At Kiichiro Toyoda900 Words   |  4 Pages The main pillars in the model resemble the total quality control or total quality management of the company that can best be summarized in this pyramid illustration. Total quality management means that everyone is involved in continuously refining the service to customers with data and profound knowledge. Kiichiro Toyoda made customers a huge priority in his theory. The base of the pyramid consisted of the costs of gaining quality, processing services, testing, tools, and prevention. The second

Should Juveniles Be Charged As Adults - 956 Words

Should Juveniles Be Charged As Adults? Juveniles are being charged as adults more regularly, being housed in adult prisons and the judicial system is using this as a type of reform. There are multiple reasons that this type of reform has become more acceptable and why some believe it depends on the charge to whether the child committing the crime should be charged as an adult, as well as why housing minors whom charged as adults should not be housed in adult facilities. Most agree that minors who commit murder should be charged as adults and others believe that it depends on the charge itself. Society should be for juveniles being sentenced at adults because they know the difference between right and wrong, use being children to commit crimes, and are more likely to reform. Society should be against juveniles being housed in adult prisons because they are more likely to become more psychologically troubled and are less likely to reform. There is no reason to argue the ethics of charg ing juveniles as adults. There are statistics that help prove this and professionals who state that once a child is psychologically capable of knowing the difference between right and wrong that there isn’t any reason to question whether they shall be tried as adults. I do not agree with housing minors in adult prison no matter what the crime is or how the charges are brought against the child. I feel as though the environment isShow MoreRelatedJuveniles Should Not Be Charged as Adults2080 Words   |  9 Pagessentencing George Stinney to death in the electric chair. At Stinneys execution six weeks later, the guards had difficulty strapping him to the electric chair (he was 5 1 and weighed just over 90 pounds). During the electrocution, the jolt shook the adult-sized mask from his head. On the sixtieth anniversary of his electrocution, one of the last surviving members of George Stinneys family as well as the only living sibling of Betty June Binnicker recalls the event ( â€Å"George Stinney Youngest Executed†Read MoreJuveniles Should Never Be Charged As Adults894 Words   |  4 PagesJuveniles should NEVER be charged as Adults The criminal court system is the system of law enforcement that is directly involved in apprehending, prosecuting, defending, sentencing, and punishing those who are suspected or convicted of criminal offenses. While the juvenile court system, is used to address and deal with youth, who are caught and/or convicted of crimes. The juvenile court system was established in the United States about two hundred years ago, with the first court appearing in IllinoisRead MoreJuvenile Offenders Are Not Charged With Crimes968 Words   |  4 Pages Juvenile offenders are not charged with crimes; they are charged with delinquent acts. To determine whether or not a juvenile should be charged as an adult would be dependent upon what the juvenile was charged with (NCJRS Abstract- National Criminal Justice Reference Service,† n.d.). Juveniles who commit violent offenses to the extent that it labels the juvenile themselves as violent, should be charged as an adult. These types of offenses would include rape, murder, or any aggravated crimesRead MoreThe Main Aim Of Eradicating Criminal From The Society1439 Words   |  6 PagesJuvenile Crimes The main aim of eradicating criminal from the society is to enhance peaceful coexistence among people and to aid development. In this regard, individuals who fail to fit in this setting should be eradicated regardless of their age and made responsible for their actions. Releasing murderers, rapists, and other criminals from jail after serving a lenient and short sentence does not rehabilitate them in any way. In this regard, all those who are engaged in criminal activities that riskRead MoreJuveniles And The Criminal Justice System1594 Words   |  7 Pages Juveniles and the Criminal Justice System There is much debate over whether or not juveniles should ever be tried as adults. Juveniles are defined as children under the age of 18. In the past, juveniles have been tried in a separate juvenile court because of their age. However, trying juveniles as adults for violent crimes is a trend that is on the rise. Age is supposed to be a deterrent for placing those under 18 on trial and giving them stiffer punishments that are often reserved for adults. ManyRead MoreJuvenile Delinquency Is The Highest Rate For Juvenile Crime1733 Words   |  7 PagesThe way the courts deal with juvenile delinquents varies depending on the country. Even the age of criminal responsibility is different depending on the country. Most people think when you become 18 you are no longer a minor and can be charged as an adult, well in Japan until you are 20 you can still be charged as a minor. In germany they consider 21 a legal adult .On the other hand when you become 17 in Australia you are charged as an ad ult. They way they treat juveniles in prison also differs. TheRead MoreWhen A Child Is Considered An Adult As Far As Criminal Charges Are Concerned?1015 Words   |  4 PagesJuvenile Justice The assignment being completed within this report asked the author of the report a number of related questions that all pertain to the juvenile justice system. The first question is when a child is considered an adult as far as criminal charges are concerned. The second question asks whether it is consistent throughout all of the different and interconnected justice systems and frameworks in the United States. The last questions asks whether the escalation to an adult punish forRead MoreJuvenile Courts Essay1689 Words   |  7 PagesJuvenile Courts in United States Persons aged below 18 years are regarded as underage and when they break the law they are not charged in the adult courts. They are charged in the young offender courts which are also called Juvenile courts. For an offender to be eligible for juvenile court, he or she must be under the state’s laws categorized as a juvenile. The age of 18 years is the maximum age at which an offender can use juvenile courts. The applicable age in a few states is 16 or 17 years, whileRead MoreThe Juvenile Court : An Adult Offender991 Words   |  4 PagesThe Juvenile Court was established in 1899, under the Juvenile Court Act. The Act was established under three principles; children at a certain age are too young to be held accountable for their actions, they are not mentally competent, and they are more likely to be rehabilitated than an adult offender. However, in the past years juvenile are committing more violent crimes that suggest they should be tried in criminal courts rather than juven ile courts. It is my belief that if a child under theRead MoreEssay on Should Juveniles be Tried as Adults1503 Words   |  7 PagesHolden 5 Should Juveniles be Tried as Adults? Juveniles deserve to be tried the same as adults when they commit certain crimes. The justice systems of America are becoming completely unjust and easy to break through. Juvenile courts haven’t always been known to the everyday person. The Illinois Juvenile Court Act of 1899 was the first juvenile court established in the United States (Locked Up†¦). The juvenile court was created to handle the offenders on the basis on their rather than their crime

School Uniform Free Essays

After a long termed research at the subject, whether students are satisfied with the fact that they have to wear a school uniform or not we have come to the conclusion that all the opinions at this subject are approximately divided into two halves. One half of the interviewed students was in favor of school uniforms wearing, the second half was against it. If you have received a task to write persuasive essay on school uniform, you can choose any of the above-mentioned options. We will write a custom essay sample on School Uniform or any similar topic only for you Order Now Thus, we decided to provide in our article the theses, which you may use in both of the cases for your persuasive essay on school uniforms writing. Theses in favor of uniform wearing to mention in your persuasive essay on school uniform: †¢School uniform makes children treat the process of their study in a serious way, as school uniform disciplines students. As the person gets dressed each morning while going to work, students also put on their uniforms, this make them consider their study to be a responsible assignment. Mention this idea in your persuasive essay on school uniform. All the students are dressed in one and the same way that is why there are no any fights and bullying among the students because of the clothing matters. Extend on this idea while your persuasive essay on school uniform writing. †¢Wearing uniforms make children to be concentrated to their study instead of being concentrated at the subject what to wear in order to look better than the girl sitting next to. †¢School uniform is really cheap one if to compare it with all the other clothing. It is cheaper to buy the inform than to buy the clothing which should be changed almost each day. Theses against wearing uniform which you can mention in your persuasive essay on school uniform writing: †¢School is not a prison to wear one and the same uniform. †¢School uniform does not let students express themselves. †¢School uniform kills the individuality of children and makes them be just a part of faceless crowd. †¢School uniform does not fit everyone and makes some of the students to look ridicules. All the above-mentioned theses are just some ideas for your persuasive essay on school uniform writing, extend on these ideas, create your own ones while persuasive essay on school uniforms writing. Have a pleasant work. How to cite School Uniform, Papers School Uniform Free Essays string(90) " each other feel like they are accepted and part of a much bigger picture than just them\." School Uniforms Should Students in Public Schools Wear Uniforms? Abstract One of the most controversial issues in public school is the school uniforms. In 1996, the issue of school uniforms was bought to the forefront in President Clinton State of the Union address. People argue that uniforms can make schools safer and improve attendance and increase student’s achievement. We will write a custom essay sample on School Uniform or any similar topic only for you Order Now People opposing school uniforms argue that it has not been proven to work with discipline, attendance or the student’s achievement. The purpose of this research is to find out if school uniforms will work in all elementary public schools. Do the students and their parents want a change in their school district attempting to control many aspects, attendance, academic achievement, self-esteem, safety and violence? Interested in positive changes in the students success and achievement may want to consider school uniform policy in their school district. School Uniforms Uniforms in public elementary schools can have an impact on the students and on the school system. The students can focus more on their classes rather than social factors that students focus on when there is no school uniform and the dress code is not strict. There is no competition between peers to outdo each other when wearing uniforms. Some parents complain that uniforms are too costly for them, but uniforms are actually more affordable and there are fewer clothes to buy because everyone will be dressed in similar clothing. There are also ways to help low-income families with the cost. The school can set up funding for low income families to help pay for the uniforms for their children in the form of donations, clothing vouchers, and support from the business partners of the communities; this problem can be overcome. The thrift stores and uniform supply houses also reduce the cost for the clothing. These things combined can make it far less costly to purchase standard clothing than to meet the demand for designer clothing worn now. Many private schools have required uniforms for a number of years and now public schools are adopting the school uniform policy. With Long Beach, California being the first large urban school district to enforce uniforms to all students in Kindergarten through eighth grade in 1995. In 1999, New York City enforced uniforms in 70 percent of their schools. In 2000, Philadelphia enforced the uniforms district wide and 60 percent in Miami and 80 percent in Chicago (Konheim-Kalkstein, 2006). Since then school uniforms in public schools are becoming increasingly popular across the nation. Several other states have already implemented uniform policies in Texas, Georgia, Pennsylvania, Los Angeles, Michigan, Florida, Utah, Indiana, Louisiana, Maryland, Tennessee, Virginia, and District of Columbia. Many large public school systems including Baltimore, Cincinnati, Dayton, Detroit, Los Angeles, Memphis, Milwaukee, Nashville, New Orleans, Phoenix, Seattle and St. Louis have schools with either voluntary or mandatory uniform policies, mostly in elementary and middle schools (Brunsma, 2006). Advocates believe that the uniform policies have great benefits. They believe that it eliminates conflict over expensive items of clothing and has a business-like atmosphere to the school (Darden, p. 36). They also think that the uniforms will make schools safer, improve attendance, and a higher education achievement. By wearing uniforms in school they will be able to identify trespassers and setting a good example for the students who are serious about school work and their studies, and also discourages the activities of gang members and the tensions that result from wearing gang clothing attire (Boutelle, 2008). Opponents feel there is not enough evidence to support the relationship between the uniforms and discipline or uniforms and students achievement. According to Brunsma (2006, p. 85), he suggest that uniform policies may only serve as a band-aid in dealing with the problems of schools and may only provide policymakers a way to avoid making the decisions necessary to reform public education. Now the question is, â€Å"Would Delaware public elementary schools benefit greatly if this policy were adopted? † Resistance is always a factor when trying to make changes. Some par ents and students may not want the school uniforms for a variety of reasons. If the parents and students realize that uniforms will benefit them in the long run they may change their minds. There are many advantages to school uniforms, including academic advantages, social outcomes, behavioral issues, safety and cost of uniforms. Research is needed because elementary schools will benefit more if they had a school uniform policy enforced. Literature Review School uniforms have been the cause of many jokes and harassment to those who wore them. In the past, public schools considered uniforms old and out dated trends, though recently many public schools are starting to implement and enforce a uniform policy. The implementation of a school uniform policy is important if we are still striving to improve our students. The arguments against them are fading while the positive reasons for promoting school uniforms are gaining ground. Some of the possible benefits are safety, cost, uniformity and violence in academics instead of fashions. According to Boutelle (2008), school uniforms in today’s society â€Å"promote school safety and enhance the learning environment, and diminish the clothing completion† (p. 3). School uniforms unify a school and help the blending of the school cultures, instead of separating the students. Along with school uniforms there is a boost in academic performance. With the United States dropping behind other developed nation ranking in at number 18 of 24 (Boutelle, 2007), this is low for a nation that is spending a lot on education every year. Students are losing focus on school and are competing for what the newest fashion or gadget rather than focusing on school these days. With the addition of school uniforms in American society, students can focus more on their classes rather than social factors that students focus on when there is no school uniform and the dress code is not strict. With the addition of school uniforms in public schools students are bonding together helping each other feel like they are accepted and part of a much bigger picture than just them. You read "School Uniform" in category "Essay examples" Everyone wearing uniforms also makes it very easy to recognize people who are not supposed to be there or can make an intruder stand out in a crowd. The Department of Education gave out manuals to all of the nation’s 16,000 school districts with suggestions to make school uniforms mandatory and model programs that are in a few public schools (Brunsma, 119). Reasons for implementing uniforms included: reduce peer pressure, increase school pride, gear focus more to learning, assist in discipline problems, and create a more work-like atmosphere with less distractions and expense. Schools that have significant problems are mostly likely to have school uniforms. Having a good overlap of a zero-tolerance policies and school uniform policies do not need the security guards, metal detectors, sign-in policies, or the limited restroom time (Brunsma, p. 51). Many parents are faced with the dilemma of outfitting their children in the latest trends or putting money towards more important things like saving for their children’s college education. Some families are unable to afford the popular named brand clothing that their children desires, which make the children, feel inadequate in school when they are forced to wear lesser brand clothes. Granted, the cost may be a bit more substantial in the beginning, but the uniforms will last longer which means there is less out-of-pocket expense for replacement articles. With uniforms, the parents may only have to purchase two or three sets compared to several pairs of bottoms and tops. Uniforms are more durable and can be washed more frequently compared to regular clothes. This makes them the better option not only for lower income families, but all families in general. Parents claim that uniforms will cost the families more money in the long run because parents will be forced to buy the uniforms and regular clothing for their children to wear when they are not in school. The cost for parents may double that of just buying traditional school clothes. Although this is partly true that parents would be faced making additional purchases for their children, in reality, should still be spending less money. Since uniforms are more durable, the parents only need to buy a limited supply and since the children will only be wearing their regular clothes outside of school, parents will not have to buy as many outfits. Most children wear out their clothes while in school. Since this is not an issue with the uniforms because they are worn during school hours only the traditional street clothes will last longer, hence saving the parents money in the long run. Also without the constant competition in schools, children may not feel the need to have the latest brands and styles as they would if they were wearing the clothes to school on a daily basis around other social classes. There are some objections to having children wear uniforms in school. The most popular one is the price of the uniforms; sometimes they may cost a lot depending on the company from which they are purchased. If the school does not go through a certain company but just asks the parents to buy certain colored shirts and pants, with no form f a logo on them, this would help make the cost of the uniform a lot less. Also, if the parents financially could not afford to buy the uniforms, then the parents would have to show proof of this and file for help with school board, which could provide them with a small grant to be used on the uniforms. In California, parents from low-income families are entitled to financial help and are able to receive assistance in purchasing the u niforms (Konheim-Kalkstein, 2006). Lake Forest School District in Delaware does not supplement the cost of the uniforms to low income families but if a child is in need they do go case by case. The school nurse keeps uniforms on stock and the local church also supplies the uniforms (Ms. Lands). Today’s style of uniforms is more relaxed than what they were before. The boys would wear dark slacks, white shirts and a tie and the girls wore a traditional blazer, white blouse and a plaid skirt. Now they can wear khaki pants or blue jeans with a white T-shirt, denim shirt or skirts. The largest manufacture French Toast has more than 4,000 school uniform items (Anderson, 2004). On the FrenchToast. com website short sleeve dress shirts with collar for boys cost $9. 98, pants $16. 8 and for girls the blouses and skirts are $9. 98 and pants are $14. 98. If parents could get them on sale they would defiantly save money. French Toast has a â€Å"Dollar in Uniform† fundraising event going on right now if the parents order from their website than the school they select will get a five percent cash back. Not only do mandatory uniform policies for public schools offer the pot ential for higher educational benefits and improved student discipline, school uniforms dissolve social boundaries between classmates. Students are no longer judged based off their appearance but by who they are on the inside. There is no more competition between social classes that these students may have otherwise felt and they work together as a team and share a common pride. All students will feel a sense of belonging. No longer will lower income children be labeled as poor based on their clothing. All children will appear as equals in the classroom and will be treated as such (Viadero, 2005). School violence can be greatly reduced by the use of school uniforms. With kids unable to noticeably tell or distinguish which kids belong to what gangs in school if any at all. Also, with uniforms it’s much harder to tell which kids come are wealthy and which kids come from needy families. This can relieve kids of the stress that social economic status can bring. With uniforms children blend, which helps kids see who the actual person is rather then who or where they came from or what their culture is or background. Stepping into any public school with a normal dress code during lunch is evidence of the different groups in a school including different educational and social statuses. Some school gangs separate themselves by their clothes. At any moment there could be a confrontation between any of these groups and instantly a conflict has started or worse school violence could happen between people. When something happens everything is stopped until the situation gets resolved whether it’s broken up by the school cop, teachers, or resolved between the people it happened between. Some of this can be stopped, as Bill Clinton said in his 1996 State of Union Address â€Å"I challenge all our schools to teach character education, to teach good values and good citizenship. And if it means that teenager will stop killing each other over designer jackets, then our public schools should be able to require their students to wear school uniform. In the first year of using school uniform Long Beach, California, the school officials found that suspensions dropped by 28 percent; assault and battery decreased 34 percent fighting decreased 56 percent; sex offenses decreased 74 percent; vandalism decreased 18 percent and school crime decreased 86 percent (Brunsma, p. 36). With less violence in the school, more students want to come to school. Therefore more students would be more interested in going to school (Konheim-Kalkstein, 2006). RESULTS The school uniforms maybe a means of improving our efforts to help students in becoming healthier, making them a better citizen in their community and being an interest in our society. Realizing that the success of this policy may depend on each individual school system and their needs, and knowing a school uniform policy is not good for every school is of utmost importance. The studies that have been done have lacked the evidence that supports the school uniforms. Some schools might benefit from a school uniform policy. When adopting a school uniform policy many schools also adopted other new programs at the same time. It was unclear as to what exactly created the successes that were notable in the studies. DISCUSSION School Uniforms affect schools in a better way, appears that only when the school and community have done research and done their homework. The successful schools first compiled reasons for wanting school uniforms and then decided if they were relevant or not. There were surveys taken of staff, parents and the community to find out what the level of support was for the administration if they had to enforce a school uniform policy. Several steps were conducting and it appeared to work for many school districts. It is important to listen to everyone concerning the adoption of a uniform policy (Brunsma, 2006, p. 116). Slowly moving to give the community time to think about the positives and negatives of their decision is must. When wanting to implement the uniforms the style and nature should be considered as well the school history (McBrayer, p. 126). The students should always be involved in the decision making and choices, but they may not make the final decision. Parents and schools need to decide what is safest and healthiest for all and not just the individual. There were other changes incorporated in the schools at the same time the school uniform policy was adopted. Some examples of the changes that took place with the uniform policy adoptions were; changes in the curriculum, new problems solving curriculums, more teachers in the hallways between classes, and new discipline procedures. Changes are continuous and therefore it is difficult to only rely on one at a time. It is a very difficult job for administrators to develop safe and healthy schools. However, there are times that an administrator may determine a factor in the success of the school’s dress code, no dress code, or uniform policy. Consistency is very important part of keeping the students safe. CONCLUSION For the support of school uniforms the research of evidence, or the lack thereof, it is recommended that each school districts review the information concerning school uniform policies. Probably what would be best is observing a school that already has uniforms. Members involved should observe a school similar to their own; rural, urban or suburban, size and community standards. Members should also recognize and consider steps taken by other schools when they first enforced the school uniforms. It is very important to learn as much as they can about mistakes that took place at the other schools and consider possible successful alternatives. When putting a school uniform policy into effect everyone involved should have a discussion with the community including the students. Parents, students, administrators, teachers, support staff, and board members are all part of the community and should have a decision in the final decision. In the decision making they need to also discuss the prices of the uniforms and if there is going to be help for the ones who cannot afford paying for them. The future of our society depends on confident, inclusive, and caring people focused on valuing the skills, abilities and talents of all the decision makers. I believe that all students deserve a safe learning environment. School uniforms might be the best solutions to the public elementary schools education needs to stop the competitiveness of clothes and create better learning environments in student’s achievements and positive social outcomes. Anderson, W. 2004, February). School dress codes and uniform policies. College of Education, University of Oregon. Eric Digest, 148. Boutelle, M. (2008, February). Uniforms: Are They a Good Fit? Education Digest, 73, 34-37. Brunsma, D. (2004). The school uniform movement and what it tells us about American education. Maryland: Rowman and Littlefield Education. Brunsma, D. ( 2006, Jan/Feb). School uniform policies in public school. Principal, 85, 50-53. Brunsma, D. (2006). Uniforms in public schools A decade of research and debate. Maryland: Rowman and Littlefield Education. Darden, E. (2008, January). What Not to Wear. American School Board Journal, 195, 36-37. French Toast Official School Wear http://frenchtoast. com/jump. jsp? itemID=0itemType=HOME_PAGEcobrand=www. frenchtoast. com Konheim-Kalkstein, Y. (2006, August). A uniform look. American School Board Journal, 193, 25-27. McBrayer, S. (2007, September). The school uniform movement and what it tells us about American education: A Symbolic Crusade. Catholic Education: A Journal of Inquiry and Practice, 11, 124-126. Viadero, D. (2005, January). Uniform effects? Schools cite benefits of student uniforms, but researchers see little evidence of effectiveness. Education Week, 24, 27-29. How to cite School Uniform, Essay examples

Internal Control of the System for B ltd Company- myassignmenthelp

Question: Discuss about theAccounting For Business Combinations for Financial Reporting. Answer: Introduction Non-current assets are goods which cannot be readily converted into unrestricted cash within a period one financial year (Deegan, 2013). These assets are further classified as tangible and intangible goods. Intangible assets are held in a balance sheet for a period exceeding one financial year, they are non-physical, e.g. copy rights, and patent. Tangible goods are physical and may include land, buildings, and equipment (Malmi, and Brown, 2008). The acquisition and disposal of these tangible non-current assets is a challenge to most companies, this requires the laying down of appropriate foundations, term and conditions for the acquisition and disposal. Every company places all its effects in these to ensure accountability and transparency in its management. B ltd Company has laid down the procedures for the acquisition and disposal of its tangible non-current assets In this paper will discuss the strengths of the internal control for the acquisition and disposal of tangible non-current assets as laid by B ltd and propose the procedure for testing the internal control of its system. Strengths of internal control of the acquisition and disposal of tangible non-current assets of B Ltd. A purchase requisition form is completed and approved by the departmental manager for acquisition of new assets. This enables the department to be accountable on what is needed by the company for the efficiency of its operations. Some companies have their decision making, on what is needed and irrelevant in the company placed at the top of its management. B Ltd. Will not purchase any irrelevant tangible assets since it has full involvement of its employees, it is at the department level where the decision for the approval of the acquisition of any commodity is made. The acquisition is approved in the consideration of the needs of the company at the specific time. This helps in streamlining the process of new purchasing asset by the company. The purchase requisition form is checked by the purchasing officer for approval. Then, the Purchasing officer completes the purchase order. The purchase order indicates the agreed price, type and the quality of the commodity ordered. The consistency of information is maintained, the information contained in the purchase requisition form is approved. The quality of commodity and type needed is clarified that binds both the supplier and the company making the order. It helps for clarification of the information and correction of any errors that may have been unnoticed by the departmental manager when completing the assets requisition form. The financial accountant approves acquisition of new assets over $5000. The board of Directors approves purchase of new assets over $10000. This helps in monitoring huge expenditures by the company. B Ltd cannot spend large amounts of finances without the approval of the top management. It keeps the company away from the risk of overspending and running short of its finances due to large expenditures without approval from the board of directors. The board of directors has the authority to approve or deny the request for expenditure. They are holds the accountability of large expenditures by the company. The financial accountant also holds the responsively of expenditures below 5000 US dollars. In case of any misuse of the companys finances someone is held accountable since all the decisions made are certified by a certain individual. A copy of the purchase order is sent to the supplier and to the head office. The buyer indicates the quality, type and the price of each commodity ordered. The purchase order controls the purchase of commodities from the external suppliers hence avoiding confusions within the company. Once this document has been agreed by the supplier, it becomes a binding contract between the supplier and the buyer. Important information is communicated to the supplier, it also facilitate for ease in the tracking of any outstanding order by both parties (Zhihua, 2007). Once the quality, quantity and price has been communicated to the supplier, and a copy of the purchase order has been received by the supplier, it is the responsibility of the supplying company to ensure that it meets the standards specified in the purchase order (Romney, and Steinbart, 2012). The receiving clerk checks that the details of the asset purchased agree with those on the receiving report and the purchase order. The receiving clerk issues barcode numbers to the asset acquired. The barcode is attached to the asset and recorded on the receiving report and the supplier invoice. The receiving clerk has the responsibility to confirm the details in the order and identify any error that may have been unnoticed when writing the order. Issuing of number barcodes to the assets acquired helps in saving the time for tracking of the asset by providing more accurate efficient way to locate the assets (Dorf, and Bishop, 2011). The departmental manager keys in the details of the assets acquired into the asset register using a copy of the purchase order, the requisition form, and the barcode. Since the department manager filled the purchase requisition form, he uses the previous information to note any changes. The assets register filled helps in identifying all the fixed assets of the company by identifying the date of acquisitions, price, and where the asset is located. Once the asset is entered in the asset register of the company, the company bares the responsibility of maintaining and managing the asset. Entering the asset in the assets register means that the asset must be valued within the systems of the business (Hargie, and Tourish, 2009). An asset disposal form is completed by the departmental manager and a copy is sent to the financial accountant for approval. A copy of the approved asset disposal form is filed at head office and sent to the departmental manager for updating the asset register. The assets disposal form ensures that the asset to be disposed is handled correctly to facilitate transparency and accountability in the company. The decision to dispose the commodity is recorded in the disposal form and all the reason for the disposal is documented. This helps in preventing the disposal of assets in use by the company by irresponsible managers, and also guides the company in doing away with the assets that are not being used by the company (Furnham, and Gunter, 2015). The sending of the copy of assets disposal form to the financial manager for approval before a commodity is disposed is required for the auditing purpose. Once a commodity is disposed the assets register should be updated. This helps in the prep aration of the financial statement. The asset register is reconciled to the general ledger by the departmental manager monthly. The reconciliation of the register to the general ledger helps in the preparation of the financial statement because it contains complete financial transactions records related to the company assets and other important information. It has to be done regularly to ensure that the companys records are updated and prevent the back loading of unrecorded information. This make the work of preparing the financial stamen easier since all the information required is recorded (Porter, 2008). Depreciation is calculated monthly by the rate input by the departmental manager. Depreciation is the reduction of the recorded value of the fixed assets that helps to guide the company in deciding when the disposal or replacement of an asset is required (Buckley, and Caple, 2009). Depreciation calculation will help the B Ltd in accountability. Recommended procedures for testing the internal control of the system Internal control can be tested by the following seven step procedure. Separation of duties This is the breaking down of responsibilities for auditing, depositing, bookkeeping and reporting and assigning it to different personals. Access control The use of electronic access logs and passwords for the system to keep unauthorized persons out of the system Physical audit This is verification of the existence of an asset. It is done by hand count and can reveal hidden disparities in the system. Documentation This is normalizing documents used in accounting purposes. Trial balanced This is the use of a double entry account to ensure that the books of account are always balanced. Reconciliation It helps in ensuring that the balances held by other entities like bank is similar to the one in the accounting system. Approval authority This is giving responsibilities to authorize certain transactions to specific managers. Conclusion B Ltd has a well-structured system for the acquisition and disposal of tangible non-current assets. The system ensures that all the decisions made in the organization are based on sound consideration aimed to better the company. Accountability and transparency is also promoted by the system. Transactions involving large amount of money has to be approved by the board of management. There is no asset that can be disposed without a valid reason and consent of responsible personnel. The internal control of a system can be tested by the seven step procedure above. This ensures that the organization operations run effectively and efficiently. References Buckley, R. and Caple, J., 2009. The theory and practice of training. Kogan Page Publishers. Deegan, C., 2013. Financial accounting theory. McGraw-Hill Education Australia. Dorf, R.C. and Bishop, R.H., 2011. Modern control systems. Pearson. Furnham, A. and Gunter, B., 2015. Corporate Assessment (Routledge Revivals): Auditing a Company's Personality. Routledge. Hargie, O. and Tourish, D. eds., 2009. Auditing organizational communication: A handbook of research, theory and practice. Routledge. Malmi, T. and Brown, D.A., 2008. Management control systems as a packageOpportunities, challenges and research directions. Management accounting research, 19(4), pp.287-300. Porter, M.E., 2008. Competitive advantage: Creating and sustaining superior performance. Simon and Schuster. Romney, M.B. and Steinbart, P.J., 2012. 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